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2006 (1) TMI 312

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....3(1) of the Cenvat Credit Rules, 2002. Further interest under Section 11AB of Central Excise Act, 1944 read with provisions of Rule 12 was demanded. The appellants strongly challenged the impugned Order No. 56/03-04 (RP), dated 4-3-2004, passed by the Commissioner of Central Excise, Visakhapatnam. 2. Shri B.V. Kumar, learned Advocate appeared for the appellants and Shri K. S. Reddy, learned JDR appeared for the Revenue. 3. Broadly, the items on which Cenvat Credit has been denied by the Commissioner in the impugned order are as follows :- Sl. No. Description of goods Amount of Cenvat Credit taken (Rs.) (i) Pipes & Tubes   17,39,721/- (ii) HDPE Pipes   3,38,866/- (iii) HR Stainless Steel Plates &em....

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.... 2002. Similarly he has rejected the case for propylene filters, timers, etc. 4. The learned Advocate, Shri B.V. Kumar, produced before us the photographs of the impugned goods which have been used in the plant area. He has also cited a catena of decisions in the appellant's favour. 5. We have gone through the records of the case carefully. The items like angles, channels, beams, pipes, MS tubes, plane plates, flats, cable trays, SS sheets are used as parts of a Technological structures which support a reaction vessel or used in particular Equipment in the manufacture of Bulk Drugs. From the photographs shown by the learned Advocate during the hearing, we are convinced that the above items are used as parts of Technological stru....

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....ich the impugned goods were put, we are convinced that they are all components, spares and accessories specified at (i) & (ii) above as defined under Rule 2(b) of the Cenvat Credit Rules. In any case, in our view the following case laws relied on by the appellants are very relevant for the issue :- S. No. Citations 1. Pipes and Pipe fittings which are used for transfer of raw materials to processing sections of the plant or for transfer of processed material from one section to another section and for circulation of process media within the plant, forms an integral part of plant and machin- ery and are eligible for Cenvat Credit. *CCE, Chandigarh v. Max GB Ltd. [2002 (144) E.L.T. 439 (T)] PLTs plain plates for construction of vessels....